The present application discloses a semiconductor structure and a method for manufacturing the same. The semiconductor structure according to the present invention adjusts a threshold voltage with a common contact, which has a portion outside the source or drain region extending to the back-gate region and provides an electrical contact of the source or drain region and the back-gate region, which leads to a simple manufacturing process, an increased integration level and a lowered manufacture cost. Moreover, the asymmetric design of the back-gate structure further increases the threshold voltage and improves the performance of the device.